<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS FOR VALLEY NATIONAL GASES INCORPORATED AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001030715
<NAME> VALLEY NATIONAL GASES INCORPORATED
       
<S>                                        <C>                     <C>
<PERIOD-TYPE>                              3-MOS                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1998             JUN-30-1998
<PERIOD-START>                             JAN-01-1998             JUL-01-1997
<PERIOD-END>                               MAR-31-1998             DEC-31-1997
<CASH>                                         620,854                 620,854
<SECURITIES>                                         0                       0
<RECEIVABLES>                               12,012,894              12,012,894
<ALLOWANCES>                                   200,750                 200,750
<INVENTORY>                                  9,307,595               9,307,595
<CURRENT-ASSETS>                            22,649,421              22,649,421
<PP&E>                                      63,253,142              63,253,142
<DEPRECIATION>                              26,353,122              26,353,122
<TOTAL-ASSETS>                              92,211,341              92,211,341
<CURRENT-LIABILITIES>                       14,887,531              92,211,341
<BONDS>                                     46,224,591              46,224,591
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         9,385                   9,385
<OTHER-SE>                                  24,098,368              24,098,368
<TOTAL-LIABILITY-AND-EQUITY>                92,211,341              92,211,341
<SALES>                                     25,795,443              70,306,595
<TOTAL-REVENUES>                            25,795,443              70,306,595
<CGS>                                       11,818,429              32,281,466
<TOTAL-COSTS>                               11,818,429              32,281,466
<OTHER-EXPENSES>                            11,394,906              31,184,953
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                             895,961               2,151,173
<INCOME-PRETAX>                              1,754,661               4,878,233
<INCOME-TAX>                                   719,410               2,000,075
<INCOME-CONTINUING>                          1,035,251               2,878,158
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 1,035,251               2,878,158
<EPS-PRIMARY>                                     0.11                    0.30
<EPS-DILUTED>                                     0.11                    0.30
        

</TABLE>